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2005 (1) TMI 42 - GUJARAT HIGH COURTAssessment – limitation - "Whether, Tribunal is right in holding that the assessment made in this case for the year under consideration was barred by limitation and hence was required to be annulled?" - Inspecting Assistant Commissioner and the Income-tax Officer were not entitled to take recourse to the extended period of limitation. The normal period of limitation would expire on March 31, 1984, in the light of the fact that the assessment year is 1981-82. The assessment order has admittedly been framed on September 1, 1984, and hence is barred by limitation. In the circumstances, there is no infirmity in the impugned order of the Tribunal. - Question referred for the opinion of this court is, therefore, answered in the affirmative, i.e., in favour of the assessee
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